While the CPA exam is uniform, licensing and certification requirements are imposed separately by every single state's laws and hence differ from state to state.
State requirements for the CPA qualification is usually summed up because the 3 Es-Education, Examination and Knowledge. The Education requirement ordinarily should be fulfilled as element of your eligibility criteria to sit for the Uniform CPA plus the Examination component is definitely the Uniform CPA itself. Some states possess a two tier program whereby a person would initially come to be certified as a CPA-usually by passing the CPA exam. That person would then later be eligible to become licensed the moment a specific level of operate knowledge is achieved. Other states possess a one particular tier program whereby a person will be certified and licensed simultaneously when each the CPA exam is passed plus the operate knowledge requirement has been met.
Two-tier states involve Alabama, Florida, Illinois, Montana, and Nebraska. The trend is for two-tier states to progressively move towards a one-tier program. Considering the fact that 2002, the State Boards of Washington and South Dakota have ceased issuing CPA "certificates" and as an alternative situation CPA "licenses," and Illinois plans to stick to suit in 2012.
A variety of states are two-tiered, but call for operate knowledge for the CPA certificate, just like Ohio.
